<div id="header">
  <div><img src="images/topbar.gif" width="882" height="8" /></div>
  <div><img src="images/logo.gif" width="823" height="112" /></div>
  <div class="tel"><img src="images/tel_fax.gif" width="319" height="18" style="margin-bottom:-10px;" /> </div>
  <ul id="menu">
  <li class="home"><a href="home"></a></li>
  <li class="product"><a href="product/index"></a></li>
  <li class="aboutus"><a href="aboutus/index"></a></li>
  <li class="contact"><a href="contactus/index"></a></li>
  </ul>
  <div class="clear"></div>
  <div class="bar"><img src="images/bar.gif" width="882" height="8" /></div>
</div>